Lawyer's Leather Briefcase with Legal Files from Japan
Professional leather briefcase containing owned law books, legal pads, and case files used by an emigrating attorney abroad. Falls under 9804.00.15 as lawyer's professional implements and books of trade, personally owned for continued legal practice.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Bar association membership and law firm letter confirming tool usage,Catalog contents with publication dates proving prior ownership,Separate personal luggage from professional equipment declarations